Income Tax Regulations
Version of section 5909 from 2004-08-31 to 2013-06-25:
5909 For the purposes of subparagraph 94(1)(b)(i) of the Act, property shall be considered to have been acquired in prescribed circumstances where it is acquired by virtue of the repayment of a loan.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/89-135, s. 4
- Date modified: